<!DOCTYPE html>
<html lang="ru">
<head>
	<meta charset="UTF-8">
	<title>parsetable</title>
	<style>
		
		table tr td {
			border: gray solid 1px;
			margin: 5px;
			padding: 5px;
		}

	</style>
	<script type="text/javascript" src="jquery.js"></script>
	<script type="text/javascript" src="script.js"></script>
</head>
<body>
	<table>
		<tr>
			<td>a</td>
			<td>a</td>
			<td></td>
			<td></td>
		</tr>
		<tr>
			<td>a</td>
			<td colspan="2"></td>
			<td rowspan="2">a</td>
		</tr>
		<tr>
			<td>a</td>
			<td>a</td>
			<td></td>
		</tr>
	</table>
</body>
</html>